Business (Maize)									IsiZulu

Kufanele ukhethe ibhizinisi elinjani?

Instructions: 

Folio strap: Ukwandisa ingcebo

Byline: Imininingwane itholwe kumenyuwali leFarm Management for Profits ebhalwe nguMarius Greyling



Ukukhetha uhlobo lwebhizinisi nesimo salo kuyinto ebalulekile. Isizathu yilokhu: kunomthelelo omkhulu lapho sikhuluma ngabaphathi, ngesimo sabanini nabanye abaphathi nezindaba zezimali zebhizinisi elisha.



Sizoxoxa ngezinhlobo eziyisithupha zamabhizinisi ezibalulekile lapha eNingizimu Afrika. Ingxoxo izothintana nezisimo eziyisikhombiso ezibalulekile. Lezi zinhlobo zamabhizinisi zingaba lokhu: umnikazi oyedwa ongumphathi, ukuhlanganyela nomunye/nabanye, i-cc (close corporation), i-business trust noma i-co-operative. Izisimo eziyisikhombiso zihlangana nezinhlobo zamabhizinisi ezifana nalezi: ukuba khona komphathi/kwabaphathi njalonjalo abathembekayo, ukumisa izindlela zokusebenza, ukuba nezibopheko zabaphathi, ukwaba kwezinzuzo nentelo ehambelana nalokhu, ukunamathuba okungenisa imali yoqhubeka ngomsebenzi. Lapha asingeke sixoxe ngezinkampani namaco-operative, sizoxoxa ngakho ngakusasa ngoba kuyizinto ezinkulu. 



Umnikazi oyedwa



Isimo/Linjani ibhizinisi?

Kumabhizinisi amancane kubalulekile ngoba umnikazi oyedwa udinga imali engaphansi futhi kulula ukuqala nokuphatha lowo msebenzi. Kodwa imisebenzi yalawo mabhizinisi ayivami ukwanda nokukhula.



Abaphathi abakhona njalonjalo abathembekayo

Ukuba umnini webhizinisi akusho ukuthi kukhona abaphathi abakhona njalonjalo, ngakho-ke ibhizinisi lithemba umnini, impilo yakhe, ingcondo yakhe ephilile nezimali azinayo. Lokhu futhi kungadala ingozi empahleni yomnini. Lapho ibhizinisi lishona phansi lizoshonisa phansi (liquidation) ibhizinisi lakhe naye ongumuntu.



Ukumisa ibhizinisi

Ukumiswa kwebhizinisi kuyinto elula ngoba umnini udingeka ukurejesta igama lebhizinisi nokuthola ilayisense lokuthengiselana (trading license). Akukho okunye okubekwe phansi okudingekayo ngaphandle kwemithetho engaba khona mayelana nalawo mabhizinisi. Lokhu kungaba izinto njengemithetho ehambelana nokwezompilo lapho umnini unendawo njengeresturanti.



Ukuphatha

Ukuba umnini webhizinisi kusho ukuthi wena uphatha ibhizinisi ngokwakho. Kodwa umnini ungakhetha ukungenisa umenija ozomphathela ibhizinisi lakhe. Khumbula ukuthi lapho ungumnini noma unomphathi, alikho ithuba lokuqhubekela phambili kulelo bhizinisi.



Umphathi ongumnini oyedwa webhizinisi ukwazi ukushintsha masinya indlela esebenzayo ngayo lapho izimo zangaphandle ziguquka. Ukuba umphathi ongumnini kungahlupha ngesinye isikhathi ngoba umuntu oyedwa akanalo lonke ulwazi oluhambelana nokuphatha ibhizinisi. Futhi kunzima ukuphatha zonke izinto ezinjengezimali, ukumaketha, imisebenzi, ukuthenga nokuthengisa, ukuphatha amarekhodi nokuphatha abasebenzi.



Ukwaba inzuzo nentelo

Lapha awukho umehluko ngaphakathi kwempahla anayo namacala akhe emali nalokhu kwebhizinisi ngoba konke okwenziwayo nenzuzo yebhizinisi kuyinzuzo yomnikazi. Ngakho-ke zonke izintelo azidonswa ebhizinisini zidonswa kuye umnikazi. Kodwa umnikazi angathola amanye amadidakshani njengomuntu osebenzela iholo.



Ithuba lokuthola izimali

Ukuba umphathi oyedwa ongumnikazi akufani nokuba ibhizinisi elinabanini abaningi. Ngakho-ke zonke izinto ezihambelana nokwezimali kuzophuma ekhukhwini lomnikazi. Lokhu kusho ukuthi ithuba lokwandisa ibhizinisi ngokuthola imali evela ngaphandle lizolingana nezimpahla nezimali umnikazi anazo – uma engenazo eziningi, nezimali ezingatholakala phandle azingeke zibeningi. Kanjalo kubalulekile ukuthi umnikazi ongumphathi abuyisele njalo ingxenye yenzuzo yakhe ebhizinisini lapho efuna ukuthi ibhizinisi lakhe likhule.



Ukuqhubeka kwebhizinisi

Ukuba umphathi oyedwa ongumnikazi kusho ukuthi lonke ibhizinisi lifana nefa (estate) lakhe. Lapho ebhubha noma ibhizinisi lishona ngenxa izikwenetu, nalo ibhizinisi liyagcina liyaphela. Lapho ibhizinisi lithengiswa alisekho egameni laloyo othengisile, lisegameni laloyo othengile. Uma umnini efisa ukuthengisa ibhizinisi kufanele kukhishwe amanotisi ukuvikela bonke abanye abakwenetwa imali.



Lapho umnikazi efisa ukuvala ibhizinisi akukho okwesimiso okudingekayo. Amacala ezimali kusemahlombeni omnikazi, lapho ekhawula ukusebenza kusho ukuthi ibhizinisi livaliwe.



Ukuhlanganyela nomunye/nabanye



Isimo

Ukuhlanganyela (isihlanganyelo/partnership) kuvama ukwenzeka lapho abantu abanebhizinisi elifanayo njengodokotela noma abameli bafuna ukuhlangana. Ukuhlanganyela kusebenza kahle lapho kungadingeki imali eningi ukuqala noma lapho kudingeka ikhono lomuntu othile lokuphatha ibhizinisi. Ukuhlanganyela kuyinkontilaki ngaphakathi kwabantu ababili noma nabanye. Inani labahlanganyeli alifanele libe ngaphezu kwa-20.



Abahlanganyeli bangahlukaniswa kanje:

Abantu bemvelo;

Abantu ababumbene (corporate);

Abahlanganyeli abakhulile nalaba abancane;

Abahlanganyeli abasasebenzayo nalabo abangasasebenzi;

Abahlanganyeli abathulile nalabo abafihliweyo.



Abantu ababumbene banelungelo lokuba amalunga esihlanganyelo njengabantu bemvelo. Isibonelo: izinkampani ezithile zakha ikonsortiyumi bese bona bangaba abahlanganyeli. Abahlanganyeli abakhulile bahlukaniswa maqondana nesikhathi bakhona kuleso sihlanganyelo nangenani lezimali abalingenisile. Abahlanganyeli abasasebenzayo bahlanganyela ngokuphatha isihlanganyelo kodwa labo abangasasebenzi abasaphathi umsebenzi. Abahlanganyeli abathulile baziwa ngabanye abanomsebenzi ngesihlanganyelo esithile kodwa abakwazi ukukhulumela leso sihlanganyelo. Umhlanganyeli ofihliweyo akaziwa ngaphandle kwesihlanganyelo.



Isihlanganyelo siqonde ukwenza umsebenzi ohambelana nomthetho ozosilethela inzuzo. Ngaphandle kwalo mgomo icumbi labantu abakwazi ukwakha isihlanganyelo. Umhlanganyeli ngamunye ngamunye ubophekile ukwandisa isiqu semali sesihlanganyelo. Umbekelelo onje ungaba imali,, imisebenzi nokunye.



Abantu ababumbene nokuthembeka

Ngesikhathi isihlanganyelo sisekhona sisaphila amacala ezimali asemahlombeni abo bonke abahlanganyeli abahlangene. Kodwa lapho isihlanganyelo sihlakazeka amacala aya kubo bonke abahlangene nakuloyo mhlanganyeli oyedwa.



Ukumisa

Isihlanganyelo simiswa/sakhiwa ngokuvumelana kwabahlanganyeli. Lokhu kuyinkontilaki ngaphakathi kwabahlanganyeli futhi kufanele kufakwe okulandelayo:

Isichasiso sezinto umhlanganyeli ngamunye azingenisile kuleso sihlanganyelo;

Isitetimende esichaza ukuthi lezo zinto zizosetshenziswa kanjani ukuze bonke abahlanganyeli bathole inzuzo;

Umbiko othi bonke bazozama ukutholela isihlanganyelo inzuzo.



Ukuphatha

Izibopho nemisebenzi kwabaphathi kuqondene nesivumelwano sesihlanganyelo. Lesi sivumelwano singakhombisa ukuthi ngumuphi umhlanganyeli ozophatha imisebenzi yesihlanganyelo, mhlawumbe kungaba bona bonke abahlanganyeli



Ukwaba kwenzuzo namacala entelo

Lokhu kufanele kuchazwe kuleso sivumelwano sesihlnganyelo. Lapho kungekho isichasiso umthetho uthi inzuzo ifanele yabiwe malingana nezinto ezifakwe ngumhlanganyeli ngamunye ngamunye. Uma kunzima ukusho ukuthi obani nobani bafake izinto ezingakanani, bese bonke abahlanganyeli bathola inzuzo elingene.



Isihlanganyelo asidingi ukukhokha intelo, kodwa abahlanganyeli ngokwabo bafanele bakhokhe intelo maqondana nenzuzo abayitholile. 



Ithuba lokuthola izimali

Izinto zezimali zihlangene lapho kwakhiwa isihlanganyelo ngaphakathi kwabantu ababili noma abanye. Lokhu kwenza ukuthi kubelula ukuthola imali edingekayo uma sikulinganisa nomphathi ongumnini oyedwa. Izindawo ezibolekisa imali zibheka izimo zabo bonke abahlanganyeli ngakho-ke kulula ukuthola imali edingekayo. Isikwenetu esihamba isikhathi eside kodwa asitholakali kalula ngoba isihlanganyelo akusilo ibhizinisi elifana nabantu ababumbene (corporate), asiqhubeki njalonjalo.



Ukuqhubeka njalonjalo

Ukuqhubeka kwesihlanganyelo kufana nomuntu oyedwa ongumnini, naso singagcina lapho kubhubha omunye umhlanganyeli noma omunye ushona phansi ngokwezimali. Lapho kushintshwa umthetho wokumiswa kwesihlanganyelo naso isihlanganyelo siyaphela. Bese kufanele kumiswe isihlanganyelo esisha. Uma kubhubha umhlanganyeli isivumelwano ngaphakthi kwabahlanganyeli naso siyaphela. 



Ikhophoresheni elifinyene (CC)



Isimo

Umthetho weClose Corporation ngo-1984 udale uhlobo lwebhizinisi olunesimo emthethweni kodwa alunakho yonke imithetho nezimiso okuhambelana nokumisa inkampani.



Ngakho-ke ikhophoresheni elifinyene liyisigaba sezomnotho esinesimo emthethweni esichazwa eMthethweni (1984). Amalunga awafaneli abengaphezu kweshumi, futhi onke angenisa imali ebhizinisini. Ikhophoreshini elifinyene aliqondanga kuphela ukuthola inzuzo.



Ikhophoresheni elifinyene linamalunga, hhayi abanini bamashezi. Amalunga afanele abengabantu bemvelo, kodwa kungenzeka ukuthi ithrasti lingaba ilunga. Isimo selunga maqondana nekhophoresheni elifinyene sifana nesimo somphathi (director) maqondana nenkampani yakhe.



Iminikelo yamalunga ingaba imali, impahla noma imisebenzi. Le minikelo ingehla noma ingakhuphuka ngokuhamba kwesikhathi. Iminikelo eyehlayo ingenzeka lapho i-cc lithenga izabelwa zamanye amalunga (izabelwa zifana namashezi enkampani). I-cc aliboshwanga njengenkampani ukuba nesisekelo semali sonke isikhathi. Izabelwa zamalunga azidingi ukulingana neminikelo yelunga. Inani lezabelwa liqondene nesivumelwano salelo-cc nenzuzo iqondene naleso sivumelwano.



Isimo sokubumbana nokuthembeka

Maqondana nesimo se-cc emthethweni, zonke izimpahla, izikwenetu namacala ezimali kungena ku-akhawunti lalelo cc. Lawo malungelo noma amacala kumiswe maqondana nendlela amalunga aphatha ibhizinisi. Ilunga lingangena engozini mhlawumbe lapho liphimisa izinto eziyimfihlo noma lingaphathi umsebenzi we-cc ngendlela efanelekile.



Ukumiswa

Ukumisa i-cc kudingeka lokhu: isitestimende sesimiso nemali yokumiswa kufanele kunikezwe ku-Registrar of Close Corporations. Lokhu kuyincwadi engabhekwa ngabantu bonke futhi ineminininwane elandelayo: igama, ikheli nenhlobo yebhizinisi le-cc, amagama amalunga nenani leminikelo nezabelwa. Lapho u-Registrar uthola ukuthi konke kulungile, uzorejesta ikhophoresheni futhi uzonikeza isitifiketi sokurejestiwa. Isivumelwano sokusebenzana sifanele sisayinwe ngamalunga ukuze imisebenzi yalelo cc ihambe kahle. Lesi sivumelwano siyinto yekhophoresheni kuphela kodwa sikhombisa indlela ikhophoresheni namalunga alo lizosebenza kanjani – obani nobani bafanele benze umsebenzi othile.



Ukuphatha

Ukuphatha kuhambelana nezimiso zesivumelwano se-cc. Lokhu kungeqa izimiso zomthetho zakwa-1984,kodwa kukhona ezinye izimiso ezingeze zeqiwe, njengelungelo lelunga lokucela umhlangano wamalunga nokwala ukuthi amalunga athile angene ekuphathweni kwebhizinisi.



Ihhovisi lomthetho lingacelwa yilunga le-cc noma lona i-cc ukuthi libheke ukuphathwa kwalelo khophoresheni. Lokhu kwenza ukuthi amalunga nekhophoresheni avikeliwe lapho kuvela amacala nangakuphi – amalunga ne-cc noma wona amalunga ngaphakathi kwawo. Isimo sokuthembeka sithi alikho ilunga elilodwa elinamandla lokubeka phansi izinto zakhe eziphambana nezimiso ze-cc. Lokhu kuqhaza kahle ukuthi lokhu ukuhlangana kufinyene. Igama elithi “-finyene” lisho futhi ukuthi amalunga asondelene emsebenzini webhizinisi. Ukuba ilunga kuthi ungumnini we-cc futhi uliphatha nawo onke amanye amalunga – lokhu akufani nenkampani, ilunga noma isisebenzi senkampani asikwazi ukusho ukuthi inkampani iphathwe kanjani.



Ukwabisa kwenzuzo namacala entelo

Ikhophoresheni elifinyene likhokhela amalunga maqondana nemisebenzi ewenziweyo. Inzuzo etholakalayo ingabewiwa ngokulingana kuwo onke amalunga. Lapho kukhulunywa ngamaholo, ilunga lizothwala izintelo zalo. Izinzuzo ezitholakalayo ngemisebenzi ye-cc azikhokhwa i-cc ngoba sezidonswe enzuzwini zamalunga. Izimali ezingasetshenziswa zilondolozwa efandini elingakhokhi intelo.



Amathuba ukuthola imali

Inani leminikelo lamalunga likhawula lapho kukhona amalunga ayishumi. Ngakho-ke kunzima ukudonsa izimali kwezinye izindawo uma sikulinganisa nenkampani. Lokhu kuhambelana nesimo esithi amadokyumente amalunga afihliweyo, awasizi ukuthola isikwenetu. Amalunga angazama ukunikeza igarantiye lezikwenetu ze-cc, kodwa lokhu akungeke kuvunyelwe emthethweni.



Ukuqhubeka komsebenzi

Ikhophoresheni elifinyene linesimo emthethweni. Ngakho-ke ukuqhubeka kwe-cc akuhambelani nokubhubha nokuthatha umhlalaphansi kwelunga elithile. Inzuzo inganikezwa kunoma bani futhi ingathenga leyo mpahla. Ukushona phansi ngokwezimali kwelunga akunomthelelo ekhophoresheni ngoba likwazi ukuthenga impahla yalowo oshonile. Ngakho-ke i-cc alilimazeki.



I-cc lingafa kuphela lapho onke amalunga ashone phansi ngokwezimali. Kodwa kufuneka isivumelwano sawo onke amalunga. Ukuvala kwalowo msebenzi kufanele kuhambelana nokunikeza ihhovisi lezomthetho incwadi echaza isimo se-cc ngaleso sikhathi.



Amathrasthi ebhizinisi



Isimo

Lesi simo sithi umuntu othile ubeka izimpahla zakhe ezandleni zomuntu onguyithrasthiye ozomphathela lezo zimpahla (izimali) ngendlela efanelekile ezosiza noma ubani okhombisiwe kulelo thrasthi. Izihlobo zomnini wethrasthi zizothola leyo mali. Kumathrasthi akunandaba ukuthi bangakanani abantu abaliqalile noma bangaki abazothola impahla futhi amagama alabo awafuhlekile.



Isimo sokubumbana nokuthembeka

Ithrasthi linezimpahla ezingafani nalutho. Futhi sinesimo esingaphandle kwamathrasthiyi, labo abazothola izimali, labo abaliqalile. Lisebenza ngokwalo kuphela.



Ukumiswa

Ithrasthi limiswa maqondana nezimiso zenkontilaki ezihlukanisa izimpahla ezithile ezizongena ethrasthini. Lezo zimpahla zibekwa ezandleni zalowo muntu ophatha izindaba zethrasthi obhekene namalungelo alabo abazothola inzuzo yethrasthi. Kufanele kubekhona Incwadi (deed) echaza konke okulandelayo: igama nomgomo wethrasthi, izibopho zabathrasthiyi, imininingwane yalabo abazosizakala nemilayezo yokuphathwa kwethrasthi. Ikhopi lencwadi echazayo ihanjiswa kuMphathi Omkhulu Wenkantolo Ephakeme. Umphathi ubheka ukuthi ithrasthi liphathwa kahle ngumthrasthiyi.



Incwadi yethrasthi ifanele iqonde nezibopho zoMthetho weTrust Property Control wa-1988. Konke okunye okuhambelana nezidingo zethrasthi kufanele kulandelwe kahle, isibonelo: lapho kungeniswa impahla enjengomhlaba noma indlu ethrasthini zonke izidingo zezomthetho zokungenisa impahla zifanele zilandelwe.



Lapho kushintshwa imilayezo yencwadi yethrasthi kufanele kuvume bonke abathrasthiyi, bonke abalivusile ithrasthi nalabo abazosizakala. Inkantolo lomthetho lingavumela izinto ezishintshayo uma kukhona abanye abangafuni ukuvuma.



Ukuphatha

Umthrasthiyi uphatha ithrasthi maqondana nomlayezo wencwadi yethrasthi noMthetho weTrust Property Control (1988). Kodwa kuyincwadi evela kuMphathi Omkhulu Wenkantolo Ephakeme evumela abathrasthiyi ukuphatha ithrasthi elithile.



Futhi kufanele kulandelwe umlayezo womthetho ojwayelekile lapho kuphathwa ithrasthi. Lokhu kungaba okulandelayo: ukuphatha kahle impahla yethrasthi, ukuba nesimo esithembekile kulabo abazosizakala nokuhlukanisa imphahla yethrasthi naleyo yabantu qobo. Lapho kukhona izinto ezingaqondi kahle abathrasthiyi bangaqoshwa futhi kungabekwa icala enkantolo.



Ukwabelwa kwenzuzo namacala entelo

Ukuphatha ithrasthi kuqonde ukusiza labo abazosizakala. Zonke izinzuzo ezivelayo ngemisebenzi yethrasthi zifanele zabelwe ngokufana ziye kubasizakalayo maqondana nemilayezo yencwadi yethrasthi. Nabo abathrasthiyi bafanele bathole inzuzo malingana nomsebenzi wabo wokuphatha..



Maqondana namcala entelo, ithrasthi libhekwa njengathi lingumuntu oyedwa ongashadile. Intelo enjengeyomuntu oyedwa ifanele ikhokhwe. Khumbula kodwa ukuthi intelo ikhokhwa kuphela emalini engabiwanga kubasizakalayo. Inzuzo yabo inentelo yabo. Kanjalo kuvinjwa ukuthi kukhokhelwe intelo kabili. Lapho inzuzo yethrasthi yabelwa abantu abangaholi imali kwenye indawo kungenzeka ukuthi intelo ekhokhwayo ibengaphansi.



Ithuba lokuthola izimali

Ukuthola izimali zethrasthi kuvela kulezo zimpahla zomqambi ezibhalwe phansi encwadini yethrasthi. Ukuthola ezinye izimali kungaba inkinga ngoba abathrasthiyi nalabo abazosizakala abakwazi ukumelela izikwenetu zethrasthi. Abathrasthiyi nabasizakalayo bangakhetha ukugarantiya izikwenetu zethrasthi kodwa ukuvameki ukwenzeka ngoba nabo abavami ukuba nezimpahla. Kungabuzwa futhi kungani ithrasthi isebenzise izimali ezingalahleka. Impendulo yalokho kungatholakala emilayezwini ebhalwe encwadini yethrasthi.

 

Ukuqhubeka

Lokhu kubhalwe emilayezwini yencwadi yethrasthi.



Ukuhlaziya

Ukukhetha inhlobo yebhizinisi kuyinto ebaluleke kakhulu lapho uqala phansi ngebhizinisi elisha. Lapha sixoxe ngezinye izinhlobo zamabhizinisi ezitholakalayo eNingizimu Afrika. Inhlobo nenhlobo inomthelelo wayo lapho sibheka ukuphatha kwebhizinisi. Ngakho-ke kubalulekile ukucabanga kahle nokuhlola ukuthi inhlobo ethile izozwana nesimo somnini omusha.

 









